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Home My WebLink About08-16-11e BUREAU OF INDIYIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 CLERK CF ''tOtRpPHA±V'S C(~JRT GEORGE F DOUGLASCT`T`I-'~R~±~ ~~,. FA. 354 ALEXANDER SPRING RD CARLISLE PA 17015 F,~r„- NOTICE OF INHERITANCE TAX ,~ t'AP~b~ra~~i~~II~F~rALLOWANCE OR DISALLOWANCE ' QF? D-ED,~-~TCIONS AND ASSESSMENT OF TAX Pennsylvania DEPARTMENT OF REVENUE REV-1547 IX AFP (12-1D) DATE 08-OS-2011 ESTATE OF NEIDLINGER LARRY V DATE OF DEATH 12-26-2008 FILE NUMBER 21 09-0191 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 10-07-2011 (See reverse side under Objections ) Aaount Reaitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 r ii +r~~. ~~J ~~'• ..', t ~,. F.; 'i i i C. '~ CUT ALONG THIS LINE - ~- RETAIN LOWER PORTION FOR YOUR RECORDS ~ ----------------------- ---------- ---------------------------------- ----------------- REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APP RAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: NEIDLINGER LARRY VFILE N0.:21 09-0191 ACN: 101 DATE: OS-08-2011 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) •00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 872.43 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 126,323.00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 119,985.50 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 a. Total assets (B) 247,180.93 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) 13.970.69 L0. Debts/Mortgage Liabilities/liens (Schedule I) C10) 145.339.61 11. Total Deductions (11) 159,310.30 12. Net Value of Tax Return (12) 87,870.63 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax (14) 87,870.63 NOTE: If an assessB:ent was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) 87,870.63 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) -OD X 045 = .00 17. Amount of Line 14 at Sibling rate C17) -DO X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (19)= .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE ,00 INTEREST AND PEN. .00 TOTAL DUE .00 ///~~~ IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR). YOU MAY BE DUE, A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transf erred in possession or enjoyment to Class B (collateral) beneficiaries of the decedentafter the expiration of env estate for life or for years, the Commonwealth ha reby expressly reserves the ri pht to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. _ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance antl Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or woney order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate countyr ar the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, ^ay be requested by completing an "Application for Refund of Pennsylvania Inheritance antl Estate Tax" (REV-1313). Applications are available from the department's web site at www.reyenue.state.pa.us, any Register of Wills or Revenue District Office, or from the departwent's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at vww.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec r nic pro es o e valid, you must receive a confirmation number and processed date frow the Board of Appeals web site. You may also send a written vrotest to PA Department of Revenue, Board of Appeals P.D. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal rev re sentative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.0. Box 280601, Harrisburg. PA 17128-0601 or call (717) 787-6505. See PeBe 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 16. 1996, the first day after the end of the tax amnesty period. This non-participation penalty i5 appealable in the Same manner and in the the same tine period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Inte re stis charged be6inning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculatetl at a dai lv rate ~of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rata announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the.Pennsvlvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.Da.us. The applicable interest rates for years 2000 through 2011 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 BY. .000219 2001 9Y. .000247 2002 6X .000164 2003 SY. .000137 2004 4X .000110 2005 5X .000137 2006 7Y, .000192 2007 BY. .000219 2006 7Y. .000192 2009 5Y. .000137 2010 4Y. .000110 2011 3X .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is made after the interest computation tlate shown notice, additional interest must be calculated.